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Highlights / Annotations / Catch Notes For June of 2015

Home Highlights June June 2015 Year 2015

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Showing 151 to 200 of 420 Records

1 2 345 6 7 8........ 9

June 22, 2015 Case Laws Income Tax

Deduction u/s 80IA(4) - An assessee did not have to develop the entire port - The fact that the assessee was also maintaining the cranes was not disputed. The facility.....
June 22, 2015 Case Laws Income Tax

The DIT(E) has rejected the application on the ground that in case of dissolution there is no safeguard to the properties created by the University. - DIT(E) was not......
June 22, 2015 Case Laws Income Tax

Loss on expenditure on account of Stamp Papers - expenditure was not incurred during the year under consideration, nor the expenses can be said to have materialized......
June 20, 2015 Case Laws Service Tax

Commercial training or coaching services - It is clearly evident from the facts of the case that the coaching classes were conducted in different campuses, separate......
June 20, 2015 Case Laws Service Tax

Denial of the benefit of abatement Notification No.1/2006-ST, dated 01.03.2006 - the reversal of Cenvat credit by the appellant amounts to non-availment of Cenvat......
June 20, 2015 Case Laws Service Tax

Nature of activity - collection of octroi on behalf of the Municipal Corporation - cash management activity or not - it is undisputed that appellant is not financial......
June 20, 2015 Case Laws Central Excise

Duty demand - Violation of Section 11D - because of the error committed by the clerk in generating the invoice, the assessee could not be faulted with - In the absence......
June 20, 2015 Case Laws Central Excise

Validity of arrest of Petitioner - The competent officer at Pune has the power under section 21 of the Act which is similar to the power of the officer in charge of a......
June 20, 2015 Case Laws Central Excise

Interest u/s 11AB - Scope of Section 11AB - The provisions of Section 11AB, inserted w.e.f. 28th September, 1996 are in the nature of penal interest and would apply......
June 20, 2015 Case Laws Central Excise

CENVAT Credit - in a situation where there is a conflict between the oral evidence and the documentary evidence then preference is required to be given to the......
June 20, 2015 Case Laws Central Excise

Manufacture - cutting and slitting of imported self-adhesive film and self-adhesive paper - Mere mention of a product in a tariff heading does not necessarily imply that....
June 20, 2015 Case Laws Customs

Denial of refund claim - unjust enrichment clause shall not apply for finalization of the provisional assessment for the cases prior to 13.7.2006 - AT
June 20, 2015 Case Laws VAT and Sales Tax

Petitioner has with a dishonest intention filed false return to cause loss to the state revenue. If so, it amounts to commission of offence punishable under section 415,....
June 20, 2015 Case Laws Companies Law

Absence from three consecutive Board meetings with out obtaining leave of absence - Automatic cessation under section 283(1)(g) of the Companies Act 1956 - there is an.....
June 20, 2015 Case Laws Income Tax

Entitlement to Exemption u/s 10B - whether assessee is not a manufacturer? - heat treated emblem was given on some of the garments, ironing was made, packing of garments....
June 20, 2015 Case Laws Income Tax

Interest under Section 244A on refund - benefit of MAT credit under Section 115JAA - the MAT credit that is available should be allowed to set off and thereafter the......
June 20, 2015 Case Laws Income Tax

Royalty - the designs and drawings sold by the assessee tantamounts to the use of copyrighted article rather than use of a copyright and is, therefore, in the nature of.....
June 20, 2015 Case Laws Income Tax

Taxability of supply of equipment in India - India-Germany DTAA - there is no concept called sale PE under DTAA. - the profit arising to the assessee from sale of......
June 20, 2015 Case Laws Income Tax

Undisclosed cash receipt - validity of the assessment u/s.153A - the reliance placed by the Assessing Officer on the loose papers is not justified at all. - the......
June 20, 2015 Case Laws Income Tax

Revision u/s 263 - Doctrine of merger - The said order got merged with the order of the CIT(A), CIT does not have any jurisdiction to initiate the proceeding u/s 263 - AT
June 20, 2015 Case Laws Income Tax

Revision u/s 263 - AO has correctly gave appeal effect in favour of the assessee u/s. 11 to 13 because the assessee got registration u/s. 12AA of the IT Act as per......
June 20, 2015 Case Laws Income Tax

Sale of shares - business income OR capital gains - The tests of badges of trade evolved by Royal Commission of England and approved by the Hon‟ble Supreme Court......
June 20, 2015 Case Laws Income Tax

Remittance from outside India - revenue v/s capital receipt - onus to prove - assessee could not discharge his onus and could not prove that the money has come out of......
June 20, 2015 Case Laws Income Tax

Disallowance of claim made on account of "Contingent provision for standard assets" - provision in question being in the nature of purely a contingent one and there is.....
June 20, 2015 Case Laws Income Tax

Eligibility of deduction u/s 80IB - a violation under the Factories Act does not disentitle a deduction claimed under Section 80IB - AT
June 20, 2015 Case Laws Income Tax

There should be some evidence on the basis of which the action of the AO can be held to be justified to show that the expenses are unreasonable or excessive u/s......
June 20, 2015 Case Laws Income Tax

Disallowance of expenses on foreign travel - A.O. has required the assessee to point out the business purpose for which the various tours were undertaken - the failure.....
June 19, 2015 Case Laws Service Tax

Business Auxiliary service - promotion/marketing of goods manufactured by the service recipient under a Multilevel Marketing Service Scheme - demand confirmed - AT
June 19, 2015 Case Laws Service Tax

Intellectual Property service - Appellant are the Brand Owner of IFML and M/s. Pilkhani is a job worker manufacturing IMFL on behalf of the appellant and the amount......
June 19, 2015 Case Laws Service Tax

Demand of service tax - Tax on commission received - Commission as distributor of Amway - When there is scope for doubt in the mind of an assessee on a particular issue,....
June 19, 2015 Case Laws Service Tax

CENVAT Credit - input services of Renting of immovable property - If the factory itself is located in a rented premises, then perhaps the nexus could be there, but in......
June 19, 2015 Case Laws Central Excise

CENVAT Credit - Since the, challans under which the service tax, in question, has been paid and on the basis of which CENVAT Credit has been taken mention the Gurgaon......
June 19, 2015 Case Laws Central Excise

Admissibility of cenvat credit - In absence of any materials on record showing energy generated by wind mills was used for the purpose other than manufacture or......
June 19, 2015 Case Laws Central Excise

Penalty u/s 11AC - CENVAT Credit - Suo moto reversal of wrongly availed duty - Since show cause notice was not supposed to be issued, consequential penalty should not......
June 19, 2015 Case Laws Customs

Denial of refund claim - Unjust enrichment - Security deposit - amount not to be credited to consumer welfare fund - appellants are eligible for refund of cash security deposit - AT
June 19, 2015 Case Laws VAT and Sales Tax

Nature of Contract - use of machinery for doing Seismic surveys activity - transfer of property for providing services is involved in the contract or not - there was no.....
June 19, 2015 Case Laws Income Tax

Reimbursement of the expenditure does not generate any income in the hands of the recipient and consequently there was no requirement of deduction of TDS and......
June 19, 2015 Case Laws Income Tax

Disallowance of payment for preliminary warranty and reworking costs - TDS u/s 195 - it is categorical in so far as if the assessee in the contracting State does not......
June 19, 2015 Case Laws Companies Law

Winding up petition u/s 433 and 434 of the Companies Act, 1956 - respondent company is a profit making company and not a single instance of any creditor's legal action.....
June 19, 2015 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - the three conditions as provided under Section 5 (CVV) of the Banking Regulation Act, 1949, are to be satisfied cumulatively and except......
June 19, 2015 Case Laws Income Tax

Deduction u/s 80IC - The receipts of sale of scrap being part and parcel of the activity and being proximate thereto would also be within the ambit of gains derived from....
June 19, 2015 Case Laws Income Tax

Claim of exemption under section 11 denied - interest free loan given by the assessee society to another society with identical object cannot be treated as “investment”....
June 19, 2015 Case Laws Income Tax

Interest u/s 234C - Advance Tax - The law is not at all clear - merely because the assessee has declared higher income due to some error or mistake, the assessee shall......
June 19, 2015 Case Laws Income Tax

Interest paid on borrowed capital (from bank) invested in a house property - the claim of interest on borrowing applied to a particular source of income (house property)....
June 19, 2015 Case Laws Income Tax

Nature of Commission earned - no documentary evidence to establish that in fact it was a commission income in lieu of the services rendered to various persons - Held as.....
June 19, 2015 Case Laws Income Tax

Income from House property - Determination of Actual Rent - payment of brokerage cannot be allowed as deduction either u/s. 23 or u/s. 24 - AT
June 19, 2015 Case Laws Income Tax

Penalty under section 221(1) read with section 140A(3) - default in payment of the tax demand - penalty @ 5% of the admitted tax liability would be reasonable and meet......
June 19, 2015 Case Laws Income Tax

TDS u/s 194H - The provisions of section 40(a)(ia) are not attracted as the appellant has not claimed any deduction for any expenses on account of payment, either in its....
June 19, 2015 Case Laws Income Tax

Disallowance of salary of employees - female employees - no services were rendered to the company and they were receiving salary because they are family members of the......
June 18, 2015 Case Laws Service Tax

Demand of service tax - No reason why any documents could not have been obtained from their client to show that the value received by them is actually cum duty value -.....

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